https://www.taxtmi.com/caselaws?id=7780 Agricultural income from cardamom land is taxable as agricultural income under section 2(a) only if the land is assessed to land revenue in the State or is subject to a local rate assessed and collected by an officer of the Government. Kuthakapattom payable on Government land is not itself a land revenue assessment and does not satisfy that statutory condition. The assessment could not stand without a finding on those requirements, so the order was set aside and the matter remitted for determination of the statutory status of the land before treating the income as agricultural income. en-us Wed, 19 Mar 1969 00:00:00 +0530 Thu, 19 Mar 2009 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7780 Agricultural income from cardamom land is taxable as agricultural income under section 2(a) only if the land is assessed to land revenue in the State or is subject to a local rate assessed and collected by an officer of the Government. Kuthakapattom payable on Government land is not itself a land revenue assessment and does not satisfy that statutory condition. The assessment could not stand without a finding on those requirements, so the order was set aside and the matter remitted for determination of the statutory status of the land before treating the income as agricultural income. Case-Laws Income Tax Wed, 19 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7780